Short-term rental operators in unincorporated Denton County must collect and remit state hotel occupancy tax (6%) and any adopted county hotel occupancy tax under Texas Tax Code Chapter 352. No county STR licensing fees apply, but tax compliance is mandatory.
STR operators in unincorporated Denton County are subject to the Texas state hotel occupancy tax of 6% under Texas Tax Code Chapter 351. Counties may also levy a hotel occupancy tax under Texas Tax Code Chapter 352, up to 7% in most cases, with proceeds used for tourism promotion, convention facilities, and related purposes. Denton County has adopted a county hotel occupancy tax. Operators must register with the Texas Comptroller and file returns quarterly (or monthly if collecting over $500 per quarter). Major STR platforms including Airbnb collect and remit state and some local taxes automatically through voluntary collection agreements with the Comptroller, but operators should verify what taxes the platform handles versus what they must remit directly. There are no county-specific STR licensing fees, application fees, or annual renewal fees because the county does not require STR permits. Property tax obligations continue regardless of rental use.
Failure to collect state hotel tax: 5% penalty plus 10% per month interest under TX Tax Code 351.005. Criminal penalties for willful failure to collect or remit. County HOT violations carry similar penalties.
Denton County, TX
Denton County has no outdoor music ordinance for unincorporated areas. Outdoor concerts, live music events, and festival noise are not regulated at the count...
Denton County, TX
Denton County has no industrial noise ordinance for unincorporated areas. Texas counties cannot zone or regulate commercial and industrial noise levels. Indu...
Denton County, TX
Denton County has no ordinance addressing electric vehicle charging in unincorporated areas. Texas Occupations Code 2157 prohibits HOAs from banning EV charg...
Denton County, TX
Unincorporated Denton County has no overnight parking ordinance. Vehicles may be parked on private property indefinitely without county restriction. Overnigh...
Denton County, TX
Denton County does not restrict commercial vehicle parking on private property in unincorporated areas. Semi-trucks, work trucks, and equipment trailers may ...
Denton County, TX
Denton County regulates driveway access points that connect to county-maintained roads through the Public Works Department. No county ordinance governs drive...
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